Section 138(1) facilitates exchange of information about tax evaders by the Income-tax Department with other tax authorities or enforcement authorities. The Central Board of Direct Taxes (CBDT) has notified Director General / Secretary, Competition Commission of India for the purpose of sharing of information.Section 138(1) facilitates exchange of information about tax evaders by the Income-tax Department with other tax authorities or enforcement authorities. The Central Board of Direct Taxes (CBDT) has notified Director General / Secretary, Competition Commission of India for the purpose of sharing of information.taxmann.com Latest Statutory HappeningsRead More